M/S Remik Trading Corporation, Ahmedabad v. The Income Tax Officer Wd 10(1), Ahmedabad

ITA 916/AHD/2009 | 2004-2005
Pronouncement Date: 06-07-2010 | Result: Allowed

Appeal Details

RSA Number 91620514 RSA 2009
Assessee PAN AADFR2492L
Bench Ahmedabad
Appeal Number ITA 916/AHD/2009
Duration Of Justice 1 year(s) 3 month(s) 11 day(s)
Appellant M/S Remik Trading Corporation, Ahmedabad
Respondent The Income Tax Officer Wd 10(1), Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 06-07-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 06-07-2010
Date Of Final Hearing 06-07-2010
Next Hearing Date 06-07-2010
Assessment Year 2004-2005
Appeal Filed On 25-03-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI JM AND A. N. PAHUJA AM) ITA NO.916/AHD/2009 A. Y.: 2004-05 M/S. REMIK TRADING CORPORATION PRAFUL NIVAS OPP. BANK OF BARODA ELLISBRIDGE AHMEDABAD 380 006 VS THE INCOME TAX OFFICER WARD 10(1) AHMEDABAD PA NO. AADFR 2492 L (APPELLANT) (RESPONDENT) ITA NO.739/AHD/2010 A. Y.: 2004-05 M/S. REMIK TRADING CORPORATION PRAFUL NIVAS OPP. BANK OF BARODA ELLISBRIDGE AHMEDABAD 380 006 VS THE A. C. I. T. CIRCLE-10 AHMEDABAD PA NO. AADFR 2492 L (APPELLANT) (RESPONDENT) APPELLANT BY SHRI D. P. SONI AR RESPONDENT BY SHRI K. M. MAHESH DR O R D E R PER BHAVNESH SAINI: THE APPEAL IN ITA NO.916/AHD/2009 BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE C IT(A)-XVI AHMEDABAD DATED 12-02-2009 FOR ASSESSMENT YEAR 2004-05 CHALLE NGING SEVERAL ADDITIONS. THE APPEAL IN ITA NO.739/AHD/2010 BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A)-XV I AHMEDABAD DATED 28-01-2010 FOR ASSESSMENT YEAR 2004-05 CHALLENGING LEVY OF PENALTY U/S 271 (1) ( C ) OF THE IT ACT. 2. THE LEARNED CIT(A) IN BOTH THE IMPUGNED ORDERS N OTED VARIOUS DEFAULTS COMMITTED BY THE ASSESSEE IN NOT PUTTING A PPEARANCE BEFORE HIM ITA NO.916/AHD/2009 AND 739/AHD/2010 M/S. REMIK TRADING CORPORATION VS ITO 10(1)/ACIT CI R-10 . AHMEDABAD 2 FOR FINALIZATION OF THE APPEALS. THE LEARNED CIT(A) CONSIDERING NON- COMPLIANCE ON THE PART OF THE ASSESSEE NOTED THAT T HE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEALS. THE SAME WERE A CCORDINGLY DISMISSED. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE HAS NOT COMMITTED ANY DEFAULT BECAUSE NOTICES WERE NOT SERVED ON THE LAST DATE OF HEARING AND THAT THE LEARNED CIT(A) SH OULD NOT HAVE DISMISSED THE APPEALS IN DEFAULT AND SHOULD HAVE DE CIDED THE APPEALS ON MERITS CONSIDERING THE DETAILS/SUBMISSIONS AVAILABL E ON RECORD. THE LEARNED DR RELIED UPON THE ORDERS OF THE AUTHORITIE S BELOW. 4. ON CONSIDERATION OF THE RIVAL SUBMISSIONS WE ARE OF THE VIEW THAT BOTH THE MATTERS REQUIRE RE-CONSIDERATION AT THE LE VEL OF THE LEARNED CIT(A)-XVI AHMEDABAD. ACCORDING TO SECTION 250(6) OF THE IT ACT THE LEARNED CIT(A) IS REQUIRED TO MENTION THE POINT FOR DETERMINATION IN THE APPELLATE ORDER AND REASONS FOR DECISION. HOWEVER THE LEARNED CIT(A) DID NOT MENTION POINT FOR DETERMINATION IN THE ORDER AS WELL AS DID NOT GIVE ANY REASONS FOR DECISION WHILE DISMISSING THE APPEA LS OF THE ASSESSEE. THUS THE ORDERS OF THE LEARNED CIT(A) ARE VIOLATIV E OF SECTION 250 (6) OF THE IT ACT AND CANNOT BE SUSTAINED IN LAW. WE ACCOR DINGLY SET ASIDE THE IMPUGNED ORDERS AND RESTORE BOTH THE APPEALS TO THE FILE OF THE LEARNED CIT(A) WITH DIRECTION TO RE-DECIDE BOTH THE APPEALS ON MERIT BY GIVING REASONS FOR DECISION IN THE APPELLATE ORDERS. THE L EARNED CIT(A) SHALL GIVE REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE LEARNED CIT(A) FOR DISPOSAL OF BOTH THE APPEALS AND SHALL NOT SEEK UNNECESSARY ADJ OURNMENT IN THE MATTER. WITH THE ABOVE OBSERVATION BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ITA NO.916/AHD/2009 AND 739/AHD/2010 M/S. REMIK TRADING CORPORATION VS ITO 10(1)/ACIT CI R-10 . AHMEDABAD 3 5. AS A RESULT BOTH THE APPEALS OF THE ASSESSEE AR E ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06-07-2010 . SD/- SD/- (A. N. PAHUJA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 06-07-2010 LAKSHM IKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR ITAT AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR ITAT AHMEDABAD